~'\~IRS Department of the Treasury~lfzl"}11 Internal Revenue Service

P.O. Box 2508Cincinnati OH 45201

In reply refer to: 0248156166Feb. 16, 2011 LTR 4168C EO27-1467753 000000 00

00013440BODC: TE

ALBEMARLE-CHARLOTTESVILLE HUMANRESOURCE ASSOCIATION INC

X RACHEL E BROZENSKIPO BOX 6185CHARLOTTESVLE VA 22906-6185

019505

Employer Identification Number:Person to Contact:

__ __T_o1-1- FC_fLELLe 1 p~P-..hn.ne Numbe r :

27-1467753MR GALLUPPI

1-.J32 I - 82 9-53 OJL -------

Dear Taxpayer:

This is in response to your Feb. 07, 2011, request for informationregarding your tax-exempt status.

Our records indicate that you were recognized as exempt undersection 501Cc)C6) of the Internal Revenue Code in a determinationletter issued in October 2010.

Because you are· not an organization described in section 170Cc) of theCode, donors may not deduct contributions made to you. You shouldadvise your contributors to that effect.

Please refer to our website www.irs.gov/eo for information regardingfiling requirements. Specifically, section 6033(j) of the Codeprovides that failure to file an annual information return for threeconsecutive years results in revocation of tax-exempt status as ofthe filing due date of the third return for organizations required tofile. We will publish a list of organizations whose tax-exemptstatus was revoked under section 6033(j) of the Code on our websitebeginning in early 2011.

If you have any questions, please call us at the telephone numbers-ho-wnin t he head :tng of~i: id s let te r- •

Sincerely yours,

Michele M. Sullivan, Oper. Mgr.Accounts Management Operations I

INTERNAL REVENUE SERVICEP. O. BOX 2508CINCINNATI, OH 45201

DEPARTMENT OF THE TREASURY

ALBEMARlE CHARLOTTESVILLERESOURCE ASSOCIATION INC

C/O RACHEL E BROZENSKIPO BOX 6185CHARLOTTESVILLE, VA 22906

HUMAN

Employer Identification Number:27-1467753

DLN:17053270306030

Contact Person:DALE T SCHABER ID# 31175

Contact Telephone Number:(877) 829-5500

Date: OCT 15 2010

l=>-~ ---~ - -~. '---- ----- ~.--

Accounting Period Ending:December 31

Form 990 Required:Yes

Effective bate' of-~mption:December 11, 2009

Contribution Deductibility:No

Dear Applicant:

We are pleased to inform you that upon review of your application for tax-exempt status we have determined that you are exempt from Federal income taxunder section 501(c) (6) of the Internal Revenue Code. Because this lettercould help resolve any questions regarding your exempt status, you should keepit in your permanent records.

Please see enclosed Publication 4221-NC, Compliance Guide for Tax-ExemptOrganizations (Other than 501(c) (3) Public Charities and Private Foundations),for some helpful information about your responsibilities as an exemptorganization.

Sincerely,

Robert ChoiDirector, Exempt OrganizationsRulings and Agreements

Enclosure: Publication 4221-NC

Letter 948 (DO/CG)

McGuireWoods LLPOne James Center

901 East Cary StreetRichmond, VA 23219-4030

Phone: 804.775.1000Fax: 804.775.1061

www.mcguirewoods.com

Kelly L. HellmuthDirect: 804.775.1164 McGUIREWCDDS

khellrnuthwmcgulrewoods.cornDirect Fax: 804.698.2029

February 22, 2011

BY FIRST CLASS MAIL

Ms. Rachel E. BrozenskeAllison Partners1716-2 Allied StreetCharlottesville, VA 22903

Albemarle/Charlottesville Human Resource Association, Inc.

Dear Rachel:

I am pleased that ACHRA obtained its favorable determination letter from theInternal Revenue Service recognizing ACHRA as an organization described in InternalRevenue Code section 501 (c)(6). I enclose the corporate minute book for ACHRA forthe Secretary to maintain. The minute book contains the following documents:

• The original Certificate of Incorporation issued by the SCC and bearing aneffective date of December 11, 2009;

• A copy of ACHRA's Articles of Incorporation;• A copy of ACHRA's Bylaws;• A copy of the IRS letter confirming the EIN of ACHRA; and• A copy of the Form 1024 (Application for Exemption) submitted to the IRS and

related attachments.

Under the favorable determination letter, ACHRA is subject to various regulationsand reporting requirements. While we may have already discussed many of theserequirements with you, they are set forth in detail in the determination letter. Please callme if you have any additional questions regarding these requirements. A few points,however, are worth specifically noting.

Tax-Exempt Status. The ruling is retroactive to the date of incorporation, whichwas December 11, 2009. The ruling indicates that ACHRA will be treated as anorganization described in Section 501 (c)(6) of the Internal Revenue Code. Cashcontributions will not be deductible by the donors.

Tax Return Filing Requirements. In any year that ACHRA has gross receiptsin excess of $25,000 (or $50,000 for taxable years beginning on or after January 1,2010), it will be required to file Form 990 or 990-EZ (Return of an Organization Exempt

Atlanta I Austin I Baltimore I Brussels I Charlotte I Charlottesville I Chicago I Houston I Jacksonville I LondonLos Angeles I New York I Norfolk I Pittsburgh I Raleigh I Richmond I Tysons Corner I Washington, D.C. I Wilmington

February 22,2011Page 2

from Income Tax) and the related schedules. If ACHRA does not meet the $25,000 (or$50,000 as applicable) gross receipts minimum, it will need to file an electronic Form990-N with the IRS. In either case, this return is due the 15th day of the fifth monthfollowing the end of the fiscal year. In ACHRA's case, the fiscal year ends December31S

\ and therefore, the annual return will be due on or before May is" of each year.

In any year that ACHRA is only required to file Form 990-N, an officer may filethe electronic form using the IRS website. In any year that ACHRA is required to fileForm 990-EZ or 990, it will be very important that ACHRA use a reputable accountingfirm to make the required annual filings on its behalf. It will also be up to the auditor!accountant to determine if any unrelated business income has been earned, as thismust be reported on Form 990-T and such income is taxed at regular corporate rates.Failure to file Form 990 (or Form 990-EZ) and the related schedules in any year thatsuch a return is required will result in penalties of $20.00 per day up to a maximumpenalty for anyone return of the smaller of $10,000 or 5 percent of the organization'sgross receipts for the year. For an organization with gross receipts over $1 million forthe year, the penalty is $100 per day up to a maximum penalty of $50,000.'--

Please note that if ACHRA does not file its Form 990, Form 990-EZ, or Form990-N for three consecutive years, ACHRA's tax exempt status will be revoked as of thefiling due date for the third year. If the tax exempt status is revoked, you will have toreapply for the exemption.

Public Disclosure. Tax-exempt organizations are subject to a number of publicdisclosure rules. For instance, a copy of Form 990 (or 990-EZ or 990-N) must be madeavailable for public inspection at your principal office. In addition, if ACHRA hasunrelated business taxable income, a copy of Form 990-T must also be made availablefor public inspection at your principal office. Similarly, a copy of the Form 1024,Application for Recognition of Exemption, and related correspondence to and from theInternal Revenue Service must also be made available for public inspection at yourprincipal office. Failure to comply with these disclosure requirements may result inpenalties against ACHRA and individuals who willfully fail to comply with these rules.

If you have any questions regarding the enclosures or the issues discussed inthis letter, please do not hesitate to contact me.

Sincerely,

Kelly L. Hellmuth

Enclosures\29319519.1